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The Influence of Marketing Costs and Production Costs on Net Profit of Food and Beverage Subsector Manufacturing Companies Listed on The Indonesian Stock Exchange 2020-2023
No full textNet profit is one of the leading indicators in investment decision-making. Companies that have a high net profit value are believed to provide prosperity for investors. A company's net profit is obtained from revenue minus costs. The most significant cost components in the food and beverage sector industry profit and loss report are marketing costs and production costs. Thus, these two costs need to be managed well in order to support maximum net profit. This research aims to find out how marketing costs and production costs influence increasing profits in Food and beverage subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. This research used 64 data samples. The results of this research analysis state that marketing costs can have a positive influence on the company's net profit. Likewise, production costs have been proven to have a positive influence on the company's net profit. It is hoped that the results of this research can provide consideration for decision-makers, such as managers and investors, that marketing costs and production costs that can be managed well can contribute to increasing the company's net profitThe development of companies in the consumer goods industry, especially the food and beverage subsector, makes researchers want to know whether there is an influence of marketing costs and production costs in increasing company profits. This study aims to determine the Effect of Marketing Costs and Production Costs on the Profit of Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange in 2020-2023. This study uses a quantitative approach. The results of the analysis of this study stated that there was a partial influence of marketing costs on the company's net profit and it was stated that there was a partial influence of production costs on the company's net profit. Then the results of the analysis of this study stated that simultaneously there was an influence of marketing costs and production costs on the company's net profit, stating that marketing costs and production costs had an effect on the company's net profit.
Peran Kesadaran Pajak Dalam Peningkatan Kepatuhan Pajak Melalui Pengetahuan Dan Sanksi Pajak
No full textThis research aims to analyze the influence of tax knowledge and tax sanctions on tax compliance as well as the mediating role of tax awareness, related to the phenomenon that there are still many taxpayers who do not have compliance with their tax obligations, while a poor level of tax compliance can be a loss for the state. This research uses a survey method with a questionnaire base developed from several previous researchers, involving taxpayers who are MSME actors in the e-commerce sector spread across Indonesia. The number of respondents involved in this research was 117 people, with the criteria being taxpayers of MSMEs in the e-commerce sector. This research uses the Partial Least Square technique to carry out data analysis through the Warp Partial Least Square (Warp-PLS) application. The research results show that tax knowledge has a positive influence on tax compliance, while tax sanctions have no effect on tax compliance. Furthermore, it was also found that tax awareness was able to mediate the influence of tax knowledge and tax sanctions on tax compliance.Penelitian ini bertujuan untuk menganalisis pengaruh dari pengetahuan pajak dan sanksi pajak terhadap kepatuhan pajak serta peran mediasi kesadaran pajak, terkait fenomena atas masih banyaknya wajib pajak yang belum memiliki kepatuhan atas kewajiban perpajakannya, sedangkan tingkat kepatuhan pajak yang buruk dapat menjadi kerugian bagi negara. Penelitian ini menggunakan metode survei dengan basis kuesioner yang dikembangkan dari beberapa peneliti terdahulu, dengan melibatkan wajib pajak yang merupakan pelaku UMKM di bidang e-commerce yang tersebar di wilayah Indonesia. Responden yang terlibat dalam penelitian ini berjumlah 117 orang, dengan kriteria sebagai wajib pajak pelaku UMKM di bidang e-commerce. Penelitian ini menggunakan teknik Partial Least Square dalam melakukan analisis data melalui aplikasi Warp Partial Least Square (Warp-PLS). Hasil penelitian menunjukkan bahwa pengetahuan pajak memiliki pengaruh positif terhadap kepatuhan pajak, sedangkan sanksi pajak tidak berpengaruh terhadap kepatuhan pajak. Selanjutnya, juga ditemukan bahwa kesadaran pajak mampu memediasi pengaruh dari pengetahuan pajak dan sanksi pajak terhadap kepatuhan paja
The Effect of Structural Capital, Working Capital Management and Earnings Management on Financial Distress
Full text linkThis study examines the effect of structural capital, working capital management, and earnings management on financial distress. The data used comes from the annual reports of retail companies, which were selected using the purposive sampling method. Multiple linear regression analysis was used to test the hypothesis. The results of the study indicate that earnings management has no effect on financial distress, but structural capital and working capital management have a positive effect on financial distress. These results support the resource-based theory, which states that company resources are unique and essential to achieving sustainable competitive advantage so that companies can identify key resources, innovation, differentiation through unique resources, and company reputation. However, if not done correctly, it will increase costs and bring the company into a state of distress. Further research is also expected to elaborate several theories that can support the results of the study. The results of this study can provide insight for companies in designing strategies to manage resources efficiently, reduce the risk of financial distress, and improve financial performanceThis study examines the effect of structural capital, working capital management, and earnings management on financial distress. The data used comes from the annual reports of retail companies, which were selected using the purposive sampling method. Multiple linear regression analysis was used to test the hypothesis. The results of the study indicate that earnings management has no effect on financial distress, but structural capital and working capital management have a positive effect on financial distress. These results support the resource-based theory, which states that company resources are unique and essential to achieving sustainable competitive advantage so that companies can identify key resources, innovation, differentiation through unique resources, and company reputation. However, if not done correctly, it will increase costs and bring the company into a state of distress. Further research is also expected to elaborate several theories that can support the results of the study. The results of this study can provide insight for companies in designing strategies to manage resources efficiently, reduce the risk of financial distress, and improve financial performance.
The Impact of Leverage, Wealth, and Audit Management on Local Government Performance
Full text linkThis research examines the influence of government size, leverage, audit findings, audit follow-up recommendations, wealth, and capital expenditure on local government performance. This research using quantitative method with data from 154 local governments, with panel data regression to identify significant relationships. Researchers present a new analysis of the relationship between wealth, audit recommendations, and leverage on local government performance in Sumatra, Indonesia. The findings show that leverage has a significant negative impact on government performance, while variables such as government size, audit findings, follow-up recommendations, wealth, and capital expenditure do not show significant effect. This suggests that local governments with higher levels of debt experience difficulties in maintaining effective performance due to financial constraints and debt repayment burdens. Additionally, larger government size is not necessarily associated with better performance, perhaps due to the challenges associated with managing a larger bureaucracy. This study provides new insights into public sector financial management and contributes to the existing literature on local government performance, with potential implications for policy reform and management strategies
Implikasi Artificial Intelligence Pada Aspek Perpajakan
No full textThe presence of artificial intelligence (AI) has changed business practices and has had an impact on employment and professions. Meanwhile, the income received by workers and professionals is the object of income tax. If there is a decrease in labor revenue and professional service users, it may also be followed by a decrease in tax revenue from the income tax sector. The purpose of this study is to determine the implications of AI on taxation aspects. This research uses qualitative methods with descriptive data analysis. The results show that AI has a positive impact on making it easier for taxpayers to carry out tax obligations, improve tax services, detect tax fraud, and potentially increase tax revenue from the Income Tax Article (ITA) 17 (2), Value Added Tax (VAT), and ITA 23 sectors for delivery services. The negative impact of AI is a decrease in tax revenue from ITA 21 or ITA 23 for expert services, followed by a decrease in personal income tax for these experts and employees. Recommendations for domicile tax certificate (DGT) as a consideration for making policies related to income tax for the use of AI. In addition, as a consideration, it also makes regulations for the Ministry of Manpower to protect professional experts and labor, the Ministry of Communication and Information to protect AI user data, the Ministry of Education and Culture to protect the profession of educators and review the use of AI in education, IAI the education compartment as a consideration for planning a curriculum for accounting education to keep pace with technological developments or AI. Secara disruptif hadirnya AI telah mengubah praktik bisnis yang berdampak pada perubahan ketenagakerjaan dan profesi. Sedangkan penghasilan yang diterima oleh tenaga kerja dan profesi merupakan objek PPh. Bila terjadi penurunan penerimaan tenaga kerja dan pengguna jasa profesi, kemungkinan diikuti juga dengan penurunan penerimaan pajak dari sektor PPh. Adapun tujuan dari penelitian ini untuk mengetahui implikasi AI pada aspek perpajakan. Penelitian ini menggunakan metode kualitatif dengan analisis data deskriptif. Hasil penelitian menunjukan bahwa AI memiliki dampak positif untuk memudahkan WP melakukan kewajiban perpajakan, meningkatkan pelayanan pajak, mendeteksi kecurangan pajak, berpotensi meningkatkan penerimaan pajak dari sektor PPh 17 (2), PPN dan PPh 23 atas jasa pengiriman. Dampak negatif AI yaitu penurunan penerimaan pajak dari PPh 21 atau PPh 23 atas jasa tenaga ahli dan diikuti dengan penurunan PPh OP atas tenaga ahli tersebut maupun karyawan. Rekomendasi bagi DJP sebagai pertimbangan membuat kebijakan terkait PPh untuk pemanfaatan AI. Selain itu sebagai pertimbangan juga membuat regulasi bagi Kemenaker untuk melindungi tenaga ahli profesi dan tenaga kerja, Kementerian Kominfo untuk melindungi data pengguna AI, Kemendikbud untuk melindungi profesi tenaga pendidik dan mengkaji pemanfaatan AI dalam dunia pendidikan, bagi IAI kompartemen pendidikan sebagai pertimbangan merencanakan kurikulum bagi pendidikan akuntansi untuk mengimbangi perkembangan teknologi atau AI
The Financial Report Quality, Debt Maturity, and Foreign Ownership on Investment Efficiency Relationship
Full text linkThis research aims to investigate the effect of financial report quality, debt maturity, and foreign ownership on investment efficiency. This research uses a quantitative method with the population of basic materials sector companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that simultaneously, the quality of financial statements, debt maturity, and foreign ownership do not affect investment efficiency. Partially, debt maturity affects investment efficiency. The quality of financial statements and foreign ownership does not affect investment efficiency. This study provides the main implication, namely the importance of improving the quality of corporate financial management so that investors know essential factors to evaluate investment potential. The financial statement quality ensures accurate information as a basis for making the right investment decisions. Debt to maturity affects liquidity risk and financial stability, and foreign ownership brings better governance practices and access to capital and technology, all of which contribute to improving investment efficiency
Aspek Yang Mempengaruhi Kualitas Informasi Laporan Keuangan
No full textThe hotel industry is needed to significantly increase welfare and economic recovery after COVID-19. The high growth of the hotel industry must be balanced with quality financial management and reporting because many parties use financial reports as a basis for decision-making. The research examined the influence of accounting understanding, utilization of information technology, internal control systems, and human resource competency on the quality of financial statements. This research uses a quantitative approach with questionnaire tools distributed to 56 hotels with 4-star and 5-star hotel classifications. The research results show that understanding accounting, information technology utilization, internal control systems, and human resource competency influence the quality of financial statements. Fulfillment of the elements can be achieved by an adequate understanding of accounting from the personnel who prepare financial reports, the use of technology used by the company to increase the accuracy and availability of reports, a control system to minimize fraud, and competent human resources so that the rules present reports.Industri perhotelan sangat dibutuhkan bagi wisatawan domestik maupun mancanegara serta menjadi faktor peningkatan kesejahteraan dan ekonomi pasca pandemi Covid-19. namun tinggi pertumbuhan industri hotel pesat memicu tingginya persaingan sehingga pengelola hotel harus melakukan pengawasan dan penentuan strategi kompetitif yang didasarkan pada laporan keuangan. oleh karena itu, dibutuhkan laporan keuangan yang berkualitas sebagai dasar pengembilan keputuasan dan evaluasi bagi manajemen. Penelitian dilakukan untuk menguji pengaruh pemahaman akuntansi, pemanfaatan teknologi informasi, sistem pengendalian internal, dan kompetensi sumber daya manusia terhadap kualitas informasi laporan keuangan. Penelitian ini dilakukan pada 56 hotel dengan klasifikasi hotel bintang 5 dan hotel bintang 4 di Daerah Is-timewa Yogyakarta. Sampel pada penelitian ini berjumlah 82 responden dengan menggunakan teknik purposive sampling dengan kriteria yang sudah ditentukan. Metode yang digunakan dalam penelitian ini menggunakna metode kuantitatif. Metode pengujian data yaitu uji kualitas data, uji ststistik deskriptif, dan uji hipotesis dengan alat bantu uji SPSS 26,0. Pengumpulan data dengan penyebaran kuesioner. Temuan penelitian ini menunjukkan bahwa pemahaman akuntansi, pem-anfaatan teknologi informasi, sistem pengendalian internal, dan kompetensi sumber daya manusia berpengaruh positif terhadap kualitas informasi laporan keuangan